English Translation

190 professional circles in that the revisions are carried out by an official alone. As records are available at the individual revised firms. In addition, it is unlikely that any funds paid to the auditor will be available for the purpose of post-control by the competent authorities. Nor should the companies agree to statements, since this would expose them to the penalty themselves. K.'s activities will be addressed here from the point of view of continuing attention. i.v. Late. 97417 2rWE-SA